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Problem: Process Costing
MJ Co. Ltd. assembles various components used in the computer industry. The company's major product, a disk drive, is the result of assembling three parts: JR1163, JY1065, and DC0766. The following information relates to activities of April:
All parts (materials) are completely introduced at the beginning of the manufacturing process; conversion cost is incurred uniformly throughout production.
Required:
1. Calculate the total cost of direct material and conversion occurred during April.
2. Determine the total cost of goods completed (manufactured) during the month. (Round to two decimals for cost per equivalent unit for DM, conversion, and total.)
3. Determine the cost of the work-in-process inventory on April 30.
4. Please reconcile the total costs assigned to the ending work-in-process inventory and the units completed with the costs in beginning inventory and costs added during April.
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